01 - Preheat the oven to 350°F. Line two baking sheets with parchment paper.
02 - In a large bowl, cream together unsalted butter, light brown sugar, and granulated sugar until mixture is light and fluffy using an electric mixer.
03 - Beat in the eggs one at a time, fully incorporating after each addition. Mix in vanilla extract.
04 - In a separate bowl, whisk together all-purpose flour, baking soda, and salt.
05 - Gradually add the dry ingredients to the butter mixture, mixing just until combined. Do not overmix.
06 - Fold in the toffee bits gently until evenly distributed.
07 - Drop tablespoon-sized portions of dough onto the prepared baking sheets, spacing about 2 inches apart.
08 - Bake for 9 to 11 minutes, or until the edges are lightly golden. Allow cookies to cool on baking sheets for 5 minutes before transferring to a wire rack to cool completely.
09 - Place chocolate chips and coconut oil (if using) in a microwave-safe bowl. Heat in 20-second intervals, stirring between each, until chocolate is fully smooth.
10 - Dip half of each cooled cookie into the melted chocolate, allowing excess to drip off. Place on parchment-lined baking sheets and let chocolate set at room temperature or refrigerate briefly until firm.